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TMI Blog2018 (11) TMI 1813X X X X Extracts X X X X X X X X Extracts X X X X ..... putedly the appellant had imported wooden furniture of different varieties meant to be used in bedrooms and hall etc. While importing the said goods, the appellant had declared the classification of the product, under Chapter 94038990 of CTA, 1975 which are assessable to duty as unit not by weight. Therefore, noticing excess weight at the time of physical verification of the import by the Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sheva. 2. Briefly stated the facts of the case are that the appellant had imported Wooden Furniture s against Bills of Entry Nos. 848933 dt.12.01.2010, 878738 dt. 2.2.2010 and 876573 dt.1.2.2010, declaring the assessable value of the said goods as per the transaction price mentioned under the proforma invoice issued by the overseas supplier. On examination of the consignment imported, it was fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respective invoices found to be less in comparison to the actual weight wherein received. It is his contention that the price was declared on unit wise of the imported furniture and not against weight of the furniture. It is his further contention that the said furniture classifiable under Chapter 94038900, where rate of duty prescribed against units i. e. per piece and not according to the we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue reiterates the findings of the Ld. Commissioner (Appeals). He has submitted that since there has been difference in the weight of the importer furniture, they shown in the invoice, the authorities below have rightly loaded the invoice price on prorata basis to the extent of excess weight found on physical verification of the goods. 5. Heard both sides and perused the records. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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